JUDGMENT G. T. Nanavati, J. - The Tribunal has referred the following two questions for our decision under section 69 of the Gujarat Sales Tax Act, 1969 : "(1) Whether on the facts and in the circumstances of this case, the Tribunal was right in law in estimating the applicant's turnover of suppressed sales of ghee, butter and shrikhand at Rs. 1,22,866 that is, equal to 50 per cent of the recorded sales of Rs. 2,45,733 for the year 1975 ? (2) Whether on the facts and in the circumstances of this case, the Tribunal was right in law in imposing penalties of Rs. 500, under section 45(2)(c) of the Gujarat Sales Tax Act, 1969 or Rs. 750 under section 46(2) thereof and the proportionate penalty under section 45(6) thereof, so for as the year 1975 was concerned ?" All the authorities, including the Tribunal came to the conclusion that the assessee had not recorded or disclosed all sales and purchases made by it in the year 1975. This finding was again based upon facts found from the account books of the assessee and from verification of stock of the assessee. The inference or the conclusion which the authorities had drawn as regards the turnover which had escaped assessment was thus an inference drawn on the basis of findings of facts. No principle of law was applied for drawing such an inference. It is, therefore, difficult to appreciate how the questions which have been referred to us can be said to be questions of law. Mr. Modi was not able to point out any principle of law applied by the Tribunal while arriving at the estimate of the extent of the suppressed sales. As the questions which are referred to us are questions of fact, we decline to answer the same. This reference stands disposed of accordingly with no order as to costs. Reference disposed of accordingly.